MRP-based excise levy for specified packaged goods, with prescribed retail-price abatements under law and superseding prior notifications.
Prescribes applicability of MRP-based excise levy to specified goods identified by tariff headings and prescribes corresponding abatements of the retail sale price to determine taxable value; supersedes earlier notifications and defines "retail sale price" to include taxes, freight, dealer commission and charges such as advertisement, delivery, packing and forwarding.

Exemption from National Calamity Contingent duty for specified betel nut products, handmade biris and hookah tobacco under conditions.
Exemption from National Calamity Contingent duty is provided for specified excisable goods by tariff heading, subject to specific descriptive, manufacturing and branding conditions: betel nut preparations without tobacco are exempt if no other chapter goods are made in the same factory and no shared brand name exists; hand-manufactured biris not sold under a brand name are exempt for first clearances for home consumption subject to an annual clearance ceiling; and hookah or gudaku tobacco is exempt as described.

Effective excise rates set for specified tariff items to cap duty at amended ad valorem levels nationwide.
Exempts goods specified by chapter, heading or sub heading in the Second Schedule to the Central Excise Tariff Act from so much of excise duty as exceeds the effective rates shown in the annexed Table, with column (3) rates treated as ad valorem unless otherwise indicated and certain entries listed as Nil; issued under sub section (1) of Section 5A of the Central Excise Act, 1944, and later rescinded by a subsequent notification identified in the document.

Excise rate prescription: specified goods exempted above stated ad valorem rates, subject to documentary and procedural conditions.
Prescribes effective excise duty rates by exempting, for listed goods, that portion of duty and special duty exceeding rates specified in the Table (ad valorem unless otherwise stated). Application is by Chapter/heading/sub heading entries and includes Nil rates, percentage reductions of First Schedule duty, or fixed per unit rates. Exemptions are conditional on Annexure requirements and procedural proofs (capacity declarations, certificates, Chapter X compliance, non availment of certain input credits, quantity caps, and specified documentary formalities). Several appended Lists identify eligible drugs, inputs, machinery and medical and energy items.

Delegation of investigation and adjudication powers to Customs commissioner for NOIDA Export Processing Zone under central excise provisions.
The Central Board of Excise and Customs vests the powers of the Commissioner of Central Excise in the Commissioner of Customs, Delhi, to be exercised in the NOIDA Export Processing Zone for investigation and adjudication of cases, under clause (b) of section 2 of the Central Excise Act, 1944 read with rule 4 of the Central Excise Rules, 1944, and supersedes Notification No. 25/92-Central Excise (N.T.) dated 9th October 1992, except as to matters done or omitted prior to supersession.

Inter-warehousing movement extended to include Metagalli Siddalingpura Village Panchayat, Mysore for petroleum products and lubricants.
An amendment adds Metagalli, Siddalingpura Village Panchayat, Mysore to the list of localities eligible for inter-warehousing movement of petroleum products and lubricants, thereby extending the authorized inter-warehousing transfer facility to and from that specified place under the Central Excise framework.

Budget-day removal restrictions: permission and acknowledged application required to move excisable goods during the appointed period.
Amendment adds definitions for appointed date and appointed time and restricts removal of excisable goods from free trade zone factories and hundred percent export-oriented undertakings between the appointed time and midnight on the appointed date unless Commissioner permission is obtained and the prescribed Form A.R.1-A or A.R.1 is presented and acknowledged before 5:00 P.M. on the working day immediately preceding the appointed date; the Commissioner may permit removal subject to undertaking to pay any enhanced duty and compliance with specified conditions.

Excise duty exemption for donated relief goods preserves tax-free supply for earthquake rehabilitation operations.
Exemption from central excise duty is granted for goods in the First and Second Schedules when donated or purchased from cash donations for Gujarat earthquake relief and rehabilitation, subject to: manufacturer certification on clearance documents of donation without charge; direct dispatch from factory or warehouse to government or approved relief agencies; and production within three months (or extended period) of a District Magistrate's certificate confirming donation. The exemption covers the whole excise duty under the relevant Acts and is effective up to 31 July 2001.

Excise duty concession withdrawal for cigarettes under Chapter 24 removes those goods from previously notified concession scope.
Amendments to Notification No. 32/99-Central Excise and Notification No. 33/99-Central Excise revise their operative descriptions to expressly exclude cigarettes falling under Chapter 24 of the First Schedule to the Central Excise Tariff Act, 1985, thereby withdrawing excise duty concessions for cigarettes while leaving other specified concessions intact.

Extension of duty payment deadline now runs until the later of the officer's order date or actual payment completion.
Amends the Central Excise Rules by replacing the operative phrase in rule 49(1)(e)(ii) and rule 173G(1)(e) so that the regulatory effect tied to an order by the proper officer continues until whichever is later: the date specified in the order or the date on which all dues are paid, with the amendment taking effect upon publication in the Official Gazette.

Refund of duty: applications may be filed with AC having jurisdiction over warehouses where goods are stored and cleared.
The amendment to rule 173S permits refund applications to be filed with the Assistant Commissioner having jurisdiction over warehouses appointed and registered under rule 140 to which goods are moved and from where such goods are cleared for home consumption on payment of duty, in addition to the Assistant Commissioner having jurisdiction over the factory of manufacture.

Directorate name change: Anti-Evasion directorate redesignated as Central Excise Intelligence by formal notification.
The Board substitutes the designation "Directorate General of Anti-Evasion (Central Excise)" with "Directorate General of Central Excise Intelligence" at the two places it occurs in the earlier notification, effectuating an administrative re-designation by formal amendment under the Act and rules.

Credit of Excise Duty: government directs non-denial of capital goods duty credit for concessional copper manufacturers.
Direction that credit of excise duty on capital goods shall not be denied to manufacturers of trimmed or untrimmed copper sheets or circles used in the manufacture of handicrafts or utensils who paid a concessional rate of excise duty, in accordance with an established administrative practice, and that such treatment applies to manufacturers who also cleared other goods under the same tariff classification.

MRP based assessment extended to additional commodities, applying prescribed abatement to retail sale price under law.
Extension of the MRP based assessment scheme to sixteen specified tariff headings, applying the statutory assessment provisions and allowing the prescribed percentage abatement from the retail sale price of packaged goods; "retail sale price" is defined to include all taxes, freight, commission and related charges, and the notification specifies its date of commencement.

North-Eastern States excise exemption extends to specified Manipur industrial and trade locations, clarifying their inclusion under the exemption.
Central Government amends Notification No. 32/1999-Central Excise to add Manipur to the North-Eastern States excise exemption, inserting five named locations with precise village, block/sub-division, district and boundary descriptions: Industrial Estate Takyel; Growth Centre Lamlai-Napet; Export Promotion Industrial Park Khunuta Chingjih; Integrated Infrastructure Development Centre Moreh; and Trade Centre Moreh.

Excise duty exemption for SEZ procurements permits duty free inputs from DTA subject to bonds and NFE compliance.
Goods specified in the Central Excise Tariff brought by an authorised SEZ unit from other parts of India for establishment, manufacture, processing, services, packaging, trading, repair or related export activities are exempt from excise and specified additional duties subject to conditions including Development Commissioner authorisation, direct procurement, execution of a bond securing use and achievement of positive NFE, maintenance of prescribed accounts and submission of periodic statements, and payment of duty and interest proportionate to any NFE shortfall or unutilised goods.

Excise exemption for tubular knitted gas mantle fabric established, removing duty for fabric used in incandescent gas mantles.
A new Table entry exempts tubular knitted gas mantle fabric, described for use in incandescent gas mantles, by specifying a nil rate of excise duty and thereby expanding the principal notification's schedule of exempted goods under the tariff framework.

Excise duty revision reduces high speed diesel excise while motor spirit (petrol) is exempt under amended notification.
Amendment inserts tariff entries assigning motor spirit (petrol) a nil excise rate and high speed diesel oil a reduced excise rate equal to seventy-five percent of the duty specified in the First Schedule; the change is effected under section 5A(1) of the Central Excise Act and takes effect on 30 September 2000.

Exemption for defence supplies to Programme SAMYUKTA requires pre-clearance certificate and lapses after notified expiry.
Amendment inserts an exemption for all goods supplied to Programme SAMYUKTA under the Ministry of Defence, conditional on production, before clearance, of a certificate from the Programme Director to the proper officer that the goods are intended for the programme; the exemption is time limited and ceases to have effect on or after the notification's stated expiry date.

Excise duty concession for jute yarn permits duty-free domestic sale by EOUs and FTZs; reduced duty for knitted fabrics.
Amendments exempt jute yarn and jute goods manufactured wholly from indigenous raw materials in a hundred per cent export-oriented undertaking or a free trade zone from excise duty when allowed to be sold in India, and impose a concessional excise rate equal to fifty per cent of the tariff duty on specified knitted or crocheted cotton and certain manmade-fibre fabrics by inserting these items into the notification table.